• Super payment variation form and instructions

    About this form

    Form and instructions for superannuation fund and retirement savings account providers to notify the Tax Office that they cannot accept credit payments or debit requests for one or more superannuation members. (NAT 8451)

    How to obtain copies of this publication

    You can download this form in Portable Document Format (PDF) – download Superannuation payment variation advice (NAT 8451, PDF 248KB)This link will download a file.

    To obtain a printed copy of this form:

    • use our automated self-help publications ordering service at any time. You need to know the full title of the publication to use this service
    • phone our Publications Distribution Service on 1300 720 092. You can speak to an operator between 8.00am and 6.00pm Monday to Friday. Before you phone, check whether there are other publications you may need – this will save you time and help us. For each publication you order, you need the full title.

    Who should complete the advice?

    You should complete the Superannuation payment variation advice (PVA) to notify us that you cannot accept:

    • credit payments provided by us on a remittance advice for one or more super provider members, or
    • debit requests provided by us on a recovery notice for one or more super provider members.

    If you are reporting for a super provider with 100 or more members, or lodging more than 20 paper forms, we recommend you lodge the information electronically. Information can be lodged electronically for super co contributions, low income superannuation contribution (LISC), SG allocation, SHA special account allocation and FHSA government contributions only. Further information can be found on the Tax Office Software Developers website.

    When we say super provider we mean any of the following:

    • super funds
    • approved deposit funds
    • retirement savings account providers
    • life insurance companies.

    Use this PVA to vary your:

    • super guarantee (SG) remittance or recovery notice
    • super co-contribution remittance or recovery notice
    • superannuation holding accounts (SHA) special account employer contributions remittance
    • SHA special account super co-contribution remittance
    • unclaimed superannuation remittance or recovery notice (including for former temporary residents), or
    • first home saver account government contribution remittance or recovery notice
    • low income superannuation contribution remittance or recovery notice.
    • Do not include information on this PVA if you have already reported it to us on an earlier payment variation advice and we have processed the changes.

    Advice due date

    You must send this PVA and any rejected payment to us:

    Variation type

    Due date

    Co-contribution recovery of overpayments

    28 days after the recovery notice is given

    Co-contribution remittance advice

    35 days from the day after it was received from us

    SG recovery

    30 days after the recovery notice is given

    SG remittance advice

    30 days from becoming aware of inability to accept amount

    SHA special account co-contribution remittance

    35 days from the day after it was received from us

    SHA special account employer contribution remittance

    30 days from becoming aware of inability to accept amount

    Unclaimed superannuation remittance

    28 days after the notice is given

    Unclaimed superannuation recovery

    28 days after the recovery notice is given

    First home saver account government contribution recovery of overpayments

    28 days after the issue date shown on a recovery notice

    First home saver account government contribution remittance advice

    35 days from the day the amount was paid to you

    Low income superannuation contribution recovery of overpayments

    28 days after the recovery notice is given

    Low income superannuation contribution remittance advice

    35 days from the day after it was received from us

    Making payments with this advice

    If your advice is for a remittance, you must return the total of all members' credit amounts reported that you are not accepting. If your advice is for a recovery notice, you must not make a payment, as you are notifying us that you cannot repay some or all of an amount we have requested you to repay.

    Last modified: 17 Jan 2017QC 17488